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Accounting Standards: Are We Ready for Principles-Based Guidelines

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This informative Q&A style report summarizes the issues and implications surrounding the possibility of an industry-wide change in accounting standards from a focus on detailed rules to a focus on broad principles. Experts from Price WaterhouseCoopers (PwC) and the Financial Accounting Standards Board (FASB) answer thought-provoking questions about the impact of principles-based accounting standards on the industry overall.

Author(s): William Sinnett, Financial Executives Research Foundation
Year: 2002

Language: English
Pages: 8